Any statement of ex gratia payments is submitted to the Board of Auditors with the annual accounts.

(ii) Annual audit plan, budget and staffing

Other financial cost of 0.8 million, which increased sharply over the budgeted amount, was also not clarified with full details.

The cooperative programme should also include a systematic annual financial auditing component.

The Independent Audit Advisory Committee serves in an expert advisory capacity to the General Assembly.

These calculations rely on the report s projected time profiles for benefits and its estimate of annual costs, about which there is much disagreement.

UNHCR, as mentioned by the auditors, has improved its assets management and annual inventory checks despite very limited staff resources available for this task.

UNFPA also addressed audit issues in the annual report on internal audit and oversight activities in 2004 (DP FPA 2005 9), submitted to the annual session 2005 of the Executive Board.

It was concluded that the Oversight Committee played a useful role within the management structure, but did not constitute an independent audit committee that could operate parallel to it.

It was concluded that the Oversight Committee played a useful role within the management structure, but did not constitute an independent audit committee that could operate parallel to it.

Annual leave

In addition, I have the honour to present the report of the Board of Auditors with respect to the above accounts, including an audit opinion thereon.

Open Accounts

All accounts

Special accounts.

b Outposted to the Department of Economic and Social Affairs for financial matters related to technical cooperation.

Monitoring of accounts

Report by the Director General

Health accounts

Principal accounts

The financial statements of the International Olive Council for the previous calendar year, certified by an independent auditor, shall be presented to the Financial Committee which, after analyzing the accounts, shall submit them to the Council of Members at its annual session for approval and publication.

However, the assistance of the advisers continues to be essential for the performance of more complex operations such as the coordination of multiple activities, verification through various checks and balances of Treasury activities, oversight of the production of annual accounts and reports, and coordination with donors on transactions.

(a) Reviewing the strategy and workplans of internal and, in some organizations, external audit and discussing the scope and content of their audits so as to identify audit priorities and suggesting potential audit areas within which to address the organization's risks

I would like to take this opportunity to congratulate the United Nations upon its sixtieth anniversary and to express our renewed confidence and commitment to this world body working for international peace and the progress of humanity.

The Committee has complied with the obligation to submit annual declarations, and recently recommended to the executive branch a draft decree aimed at regulating the activities of enterprises working with chemical substances and precursors liable to be diverted into the manufacture of chemical weapons.

(Signed) Philippe Séguin First President of the Court of Accounts of France (Lead Auditor)

UNICEF continued to strengthen the alignment of audit criteria to organizational performance, including the development of guidelines for information technology management, quality assessment of country office annual reports and auditing of UNICEF involvement in United Nations common services.

For example, audit, entry and annual fees, tax on business profit, prudential requirements such as minimum capital, bank guarantee and minimum managerial experience as required in some States.

Audit process

External auditors

Internal auditors

Scope of audit

Audit opinion

Resident auditors

(i) Accounts Unit

External audit

Internal audit

Audit costs

Opening of bank accounts

Accounts payable

(ii) Accounts Division

Reconciliation of bank accounts

The Board is concerned that UNCC and the Office of Internal Oversight Services had not implemented the above recommendation, although the latter was conducting internal audits according to its annual plan, and in line with paragraph 11 of General Assembly resolution 59 271.

The auditor has also told the Commission that he does not believe that his firm prepared these accounts.

(c) Audits to be carried out by resident auditors in the peacekeeping missions.